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1991 (6) TMI 69 - ORISSA HIGH COURTExtract: .......e the same view in the present case and hold that, in view of the law prevailing at the relevant time, payment of interest could not have been taken as income and, therefore, answer the question referred to us in favour of the assessee and against the Department. The question referred to us is answered in the affirmative. D. M. PATNAIK J. -I agree.
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